AAT Skillcheck assessment Question 26 of 27 If the bank statement shows a balance of 50 overdrawn, and the cash book shows a debit balance of 60, which ONE item could account for the difference? A bank reconciliation can be prepared to explain any differences between the cash book balance and the bank account balance. A receipt of 10 which has been recorded in the cash book and paid into the bank, but does not appear on the bank statement An unpresented cheque of 110 A receipt of 110 which has been recorded in the cash book and paid into the bank, but does not appear on the bank statement O Bank charges of 10 which have been recorded on the bank statement, but not in the cash book An unpresented cheque of 10